期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：2
页码：1-6
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Based on the analysis of economic literature, it is specified that analytical procedures are procedures consisting of analysis of important coefficients and studying the results of deviations and interconnections, as well as diagnosing the trends of enterprise development, including in relation to the continuity of activities. It has been proved that analytical procedures should be carried out at all stages of the audit of financial statements by various methodological methods of economic analysis, their types, content and volume depend on many factors, but they require a certain organization. In the context of the research conducted by the audit organization, it should be understood as a system of measures aimed at coordinating and operating the actions of interconnected and interrelated parts of the system in order to assess the reliability of financial reporting..
关键词：Analytical Procedures;Financial Statements;Continuity Activities;Quality Control;Organization of Audit
